After my girlfriend commandeered my 512mb Sandisk Digital Audio Player, I was in the market for a new player. The positive experience, along with the price lead me to the C140. The size of the player was a little larger than I would have liked, but it's still pocket sized. The feel of the navigation interface is a little cheap, as is the plastic, especially when compared to the DAP.
The storage is what is on the label, 1GB, and depending on how your files are directly effects how much storage time wise you have (More Compressed = More time). The sound quality of the unit accurately reproduces what is stored - if it's garbage in, it's garbage out, but if it's a decent quality file in, it's pretty good coming out.
The one feature that I really like is the radio, and the tuner on the C140 is good, strong, and very little channel bleed. Living less than 2 miles from the Empire State Building (Main Broadcast tower for NYC Market), most radios I have get significant interference and channel bleeding, this one has it held to a minimum. The only thing that would make the tuner even better is if it was dual band with an AM dial, which is great for local news and weather.
While the screen is a nice OLED color display, this effects the battery life dramatically. If the screen is kept on while playing, the AAA battery is drained fairly quickly. On the converse, to save battery, the screen is off, and you can't see what you're listening to. This is the factory default.